The controller of Waterway Company estimates sales and production for the first four months of 2022 as follows:

		January		February		March		April
Sales		$31,200		$42,400		$45,500		$27,500
Production in units		1,000		1,500		1,800		2,200

Sales are 40% cash and 60% on account, and 60% of credit sales are collected in the month of the sale. In the month after the sale, 40% of credit sales are collected. It takes 4 kg of direct materials to produce a finished unit, and direct materials cost $5 per kg. All direct materials purchases are on account, and are paid as follows: 40% in the month of the purchase and 60% the following month. Ending direct materials inventory for each month is 40% of the next months production needs. Januarys beginning materials inventory is 1,090 kg. Suppose that both accounts receivable and accounts payable are zero at the beginning of January.

What are the total cash sales for the JanuaryMarch quarter?